Subjection to customs authority comprises the completion of all formalities and requirements relating to the entry or exit of goods; the Customs shall control or receive payment of taxes and other levies, even where they are payable, by legal or regulatory mandate authority, to different organs of the central administration or different tax departments.
La sujeción a la potestad aduanera comporta el cumplimiento de todas las formalidades y requisitos que regulen la entrada o salida de mercancías; el pago de los tributos y demás gravámenes exigibles que aunque correspondan a diferentes órganos de la administración central o a distintas administraciones tributarias, por mandato legal o reglamentario, debe controlar o recaudar la Aduana.